https://www.taxtmi.com/caselaws?id=345775 The Tribunal determined that the conversion of paddy into rice does not constitute manufacture under Section 2(f) of the Central Excise Act, 1944. Additionally, it ruled that rice, rice bran, and broken rice are not excisable goods under Section 2(d) of the Act. Consequently, the Tribunal set aside the impugned orders, allowing the appeals with consequential relief in favor of the appellants. en-us Wed, 05 Jul 2017 00:00:00 +0530 Fri, 01 Sep 2017 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345775 The Tribunal determined that the conversion of paddy into rice does not constitute manufacture under Section 2(f) of the Central Excise Act, 1944. Additionally, it ruled that rice, rice bran, and broken rice are not excisable goods under Section 2(d) of the Act. Consequently, the Tribunal set aside the impugned orders, allowing the appeals with consequential relief in favor of the appellants. Case-Laws Central Excise Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345775